AMENDMENTS RELATED TO THE INTERNAL REVENUE SERVICE RESTRUCTURING AND REFORM ACT OF 1998.

SEC. 408. AMENDMENTS RELATED TO THE INTERNAL REVENUE SERVICE RESTRUCTURING AND REFORM ACT OF 1998.(a) Amendments Related to Section 3415 of the Act.—(1) Paragraph (2) of section 7609(c) is amended by inserting “or” at the end of subparagraph (D), by striking “; or” at the end of subparagraph (E) and inserting a period, and by striking subparagraph (F).(2) Subsection (c) of section 7609 is amended by redesignating paragraph (3) as paragraph (4) and by inserting after paragraph (2) the following new paragraph:“(3) John doe and certain other summonses.—Subsection (a) shall not apply to any summons described in subsection (f) or (g).”.(b) Effective Date.—The amendments made by this section shall take effect as if included in section 3415 of the Internal Revenue Service Restructuring and Reform Act of 1998.